RAMANA,PHILLAUR vs. INCOME TAX OFFICER WARD 1 PHAGWARA, PHAGWARA

ITA 626/ASR/2025Status: FixedITAT Amritsar31 August 2026AY 2017-201852 pages
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What did the Tribunal hold?

The Tribunal held that the addition based on Annexure A-22, which pertained to the assessee's husband's business entities, was unsustainable. It also found that the presumption under Section 292C was rebutted by evidence indicating the entities belonged to the husband. The disallowance for non-deduction of TDS was also questioned when books were rejected.

What were the facts?

During a survey, various documents were impounded from the assessee's business premises. The Assessing Officer (AO) made significant additions to the income based on these documents, including alleged undisclosed turnover and unexplained investments.

What were the issues?

Whether additions based on documents pertaining to a spouse's business are valid, and if disallowances can be made after rejecting books of account.

Which sections of the Income-tax Act were involved?

Section 115BBE,Section 68,Section 69B,Section 292C,Section 133A,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

For Appellant: Adv and Sh
Hearing: 22.07.2026Pronounced: 31.08.2026

Heard together (3 matters)

I.T.A. No.440/Asr/2025
I.T.A. No.489/Asr/2025
I.T.A. No.626/Asr/2025

Read from the judgment's own cause title. This page is filed under one of them.

Per: Udayan Dasgupta, JM:

I.T.A. No.440/Asr/2025 ( Assessee appeal), Asst Year : 2016-17 .

1.

This appeal is filed by the assessee against the order

The order continues below.

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